The Commission on Audit (COA) has flagged P938,000 in overpayments under the Department of Education’s (DepEd) Government Assistance to Students and Teachers in Private Education (GASTPE), including voucher payments involving students who had already dropped out or died.
The findings were included in COA’s 2025 Annual Audit Report on DepEd, which cited weaknesses in the implementation of the Senior High School Voucher Program.
Among the issues identified were delayed fund utilization, discrepancies between financial and physical accomplishments, and gaps in monitoring and documentation.
COA said these lapses undermined the program’s effectiveness, efficient use of resources, and delivery of educational assistance.
58 Beneficiaries Could Not Be Verified
The voucher program had 172,909 beneficiaries. For its audit, COA selected 5,507 students for validation through physical inspection, video and phone verification, and reviews of school records and activities.
Auditors confirmed 5,383 beneficiaries. Another 66 could not be verified because they could not be contacted, while 58 had specific issues involving their enrollment or eligibility.
COA found that 32 of the 58 had officially or unofficially dropped out, 12 had transferred to other schools, and 11 were no longer enrolled during the second semester.
Two beneficiaries were reported deceased, while one was absent during validation and had no available school records.
COA also identified five beneficiaries who were placed under incorrect voucher categories, resulting in an additional P14,710 in overpayments.
DepEd to Review Cases, Recover Funds
COA also found incomplete and improperly maintained documents supporting voucher redemption, including missing report cards and required certificates.
For the two deceased beneficiaries, auditors recommended that DepEd establish additional guidelines covering cases in which voucher recipients die. Existing rules reportedly address only the death of a parent or guardian.
DepEd said it is acting on the audit findings through its validation process for the Senior High School Voucher Program.
The department said the Private Education Assistance Committee (PEAC), its co-manager for the program, had completed its School Year 2025-2026 year-end validation as part of DepEd’s five-layer validation system.
“Flagged cases are being reviewed and confirmed overpayments will be recovered,” DepEd said.
The agency added that it remains committed to ensuring that public funds are properly accounted for and used for their intended purpose.
